Ruling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.
Goods and Services Tax : Scenario-wise analysis of GST on business canteen services covering ITC, employee recovery, contractor supply, and statutory oblig...
Goods and Services Tax : The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Auth...
Goods and Services Tax : Gujarat AAAR rules ITC from one business can offset GST on unrelated output supplies under a single registration, emphasizing fung...
Goods and Services Tax : जीएसटी के तहत एडवांस रूलिंग (AAR) की प्रक्रिया, प्रा...
CA, CS, CMA : Stay informed on India's latest regulatory changes from June 16-22, 2025. This summary covers Income Tax exemptions, GST amendment...
Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...
Goods and Services Tax : Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96...
Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Custom Duty : CAAR classified complete prosthetic joints as artificial joints and held the imported implants ineligible for exemption under Noti...
Custom Duty : CAAR held ITC (HS) code matching is not mandatory for DFIA imports if goods match DFIA description and satisfy Notification 25/202...
Custom Duty : CAAR ruled that matching ITC (HS) codes is unnecessary if imported goods match the DFIA description and comply with quantity and v...
Custom Duty : CAAR held that exported resultant goods qualify for proportionate duty remission under the MOOWR framework despite domestic sale o...
Goods and Services Tax : Maharashtra Goods and Services Tax Authority makes changes in its lineup, appointing Shri. Ajaykumar Vaman Bonde as a member of Ad...
Goods and Services Tax : Mr. Rajiv Ranjan has been appointed as member of Maharashtra Advance Ruling Authority in the place of Mr. Rajiv Magoo. FINANCE DEP...
Goods and Services Tax : Governor of Himachal Pradesh, in supersession of this department’s notification of even No. dated 14.09.2020, published in the e...
Goods and Services Tax : Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling...
Goods and Services Tax : Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in t...
Gujarat AAR held that Input Tax Credit cannot be claimed on GST paid for long-term industrial land leases used for factory construction, citing Section 17(5)(d) of CGST Act. The ruling confirms that such credits remain blocked even before or after construction.
The Gujarat AAR held that fusible interlining fabrics of cotton are classifiable under Chapter 52 and not Chapter 59. The ruling followed Gujarat High Court and Supreme Court decisions confirming that partially coated fabrics do not fall under Chapter 5903.
CAAR Mumbai held that unvulcanised compound rubber made of natural rubber, carbon black, and stearic acid is classifiable under Heading 4005 1000 of Customs Tariff Act, 1975.
CAAR Mumbai ruled that customized heat sinks used in PCBAs of data center switches and uplink cards are classifiable under 8517 79 90 as parts of communication apparatus.
CAAR Mumbai ruled that customized metal chassis, covers, and heatsinks used in data center switches are classifiable under 8517 79 90 as parts of communication apparatus and eligible for Nil customs duty under Notification No. 57/2017-Customs.
AAR Andhra Pradesh held that maintenance of flow meters for recycled water supply is a separate taxable service under SAC 9987, not part of composite supply with nil-rated recycled water.
The Andhra Pradesh AAR ruled that the monthly license fee paid to the Public Transport Department for operating bus stand toilets is exempt from GST under Notification 12/2017. The ruling cited High Court precedent confirming the exemption for services related to public conveniences.
Andhra Pradesh AAR examines if MoA grant-in-aid for public R&D qualifies as consideration and thus a supply under Section 7 of the CGST Act. The applicant argues the grant is an excluded government subsidy.
AAR states that pre-packaged and labelled goods for export, including frozen shrimp up to 25 kg, fall under the Legal Metrology Act and are thus subject to GST under Notification 06/2022.
The Andhra Pradesh AAR has ruled that the export of processed frozen shrimps, packaged in quantities up to 25kg, attracts GST liability as it falls under the pre-packaged and labelled definition of the Legal Metrology Act.
